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v3.23.1

Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $362,750,511 and $236,303,310 for 2022 and 2021) | $ 345,858,492 |  | $ 259,287,603 |
Equity securities | 11,682,526 |  | 11,596,414 |
Loans held for sale | 141,179,620 |  | 302,776,827 |
Restricted assets (1) | 1,217,308 | [1] | 1,601,688 | [2]
Restricted assets (2) | 5,348,244 | [3] | 3,603,822 | [4]
Cemetery perpetual care trust investments | 254,731 | [1] | 784,765 | [2]
Cemetery perpetual care trust investments | 3,605,162 | [3] | 3,302,480 | [4]
Derivatives - loan commitments (3) | 4,089,856 | [5] | 8,563,410 | [6]
Total assets accounted for at fair value on a recurring basis | 513,235,939 |  | 591,517,009 |
Derivatives - call options (4) | (29,715) | [7] | (50,936) | [8]
Derivatives - put options (4) | (13,888) | [7] | (4,493) | [8]
Derivatives - loan commitments (4) | (1,382,979) | [7] | (1,547,895) | [8]
Total liabilities accounted for at fair value on a recurring basis | (1,426,582) |  | (1,603,324) |
Fair Value, Inputs, Level 1 [Member] |  |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $362,750,511 and $236,303,310 for 2022 and 2021) |  |  |  |
Equity securities | 11,682,526 |  | 11,596,414 |
Loans held for sale |  |  |  |
Restricted assets (1) |  | [1] |  | [2]
Restricted assets (2) | 5,348,244 | [3] | 3,603,822 | [4]
Cemetery perpetual care trust investments |  | [1] |  | [2]
Cemetery perpetual care trust investments | 3,605,162 | [3] | 3,302,480 | [4]
Derivatives - loan commitments (3) |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis | 20,635,932 |  | 18,502,716 |
Derivatives - call options (4) | (29,715) | [7] | (50,936) | [8]
Derivatives - put options (4) | (13,888) | [7] | (4,493) | [8]
Derivatives - loan commitments (4) |  | [7] |  | [8]
Total liabilities accounted for at fair value on a recurring basis | (43,603) |  | (55,429) |
Fair Value, Inputs, Level 2 [Member] |  |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $362,750,511 and $236,303,310 for 2022 and 2021) | 344,422,973 |  | 257,264,255 |
Equity securities |  |  |  |
Loans held for sale |  |  |  |
Restricted assets (1) | 1,217,308 | [1] | 1,601,688 | [2]
Restricted assets (2) |  | [3] |  | [4]
Cemetery perpetual care trust investments | 254,731 | [1] | 784,765 | [2]
Cemetery perpetual care trust investments |  | [3] |  | [4]
Derivatives - loan commitments (3) |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis | 345,895,012 |  | 259,650,708 |
Derivatives - call options (4) |  | [7] |  | [8]
Derivatives - put options (4) |  | [7] |  | [8]
Derivatives - loan commitments (4) |  | [7] |  | [8]
Total liabilities accounted for at fair value on a recurring basis |  |  |  |
Fair Value, Inputs, Level 3 [Member] |  |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $362,750,511 and $236,303,310 for 2022 and 2021) | 1,435,519 |  | 2,023,348 |
Equity securities |  |  |  |
Loans held for sale | 141,179,620 |  | 302,776,827 |
Restricted assets (1) |  | [1] |  | [2]
Restricted assets (2) |  | [3] |  | [4]
Cemetery perpetual care trust investments |  | [1] |  | [2]
Cemetery perpetual care trust investments |  | [3] |  | [4]
Derivatives - loan commitments (3) | 4,089,856 | [5] | 8,563,410 | [6]
Total assets accounted for at fair value on a recurring basis | 146,704,995 |  | 313,363,585 |
Derivatives - call options (4) |  | [7] |  | [8]
Derivatives - put options (4) |  | [7] |  | [8]
Derivatives - loan commitments (4) | (1,382,979) | [7] | (1,547,895) | [8]
Total liabilities accounted for at fair value on a recurring basis | $ (1,382,979) |  | $ (1,547,895) |
[1] | Fixed maturity securities available for sale
[2] | Fixed maturity securities available for sale
[3] | Equity securities
[4] | Equity securities
[5] | Included in other assets on the consolidated balance sheets
[6] | Included in other assets on the consolidated balance sheets
[7] | Included in other liabilities and accrued expenses on the consolidated balance sheets
[8] | Included in other liabilities and accrued expenses on the consolidated balance sheets

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